#Section 147
Log in to FollowLatest Section 147 updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Jaipur Development Authority eligible for section 11 Exemption: Rajasthan HC
Income Tax
Income Tax
Validity of initiation of reassessment u/s. 147 and 148 must be independently evaluated: Delhi HC
Income Tax
Income Tax
Issuance & service of section 143(2) notice after filing of ROI is sine-qua-non for framing assessment
Income Tax
Income Tax
Power to assess block period of ten years doesn’t apply to search conducted before 1st April 2017: Delhi HC
Income Tax
Income Tax
Direction given by Tribunal to AO to re-examine issue cannot be disregarded: Delhi HC
Income Tax
Income Tax
Lees than stipulated 7 clear days to respond: HC directs Fresh Assessment
Income Tax
Income Tax
Addition already finalized u/s. 143(3) cannot be added again vide order u/s. 144: ITAT Mumbai
Income Tax
Income Tax
Faceless assessment doesn’t permit issuance of notice u/s. 148A(b) by Jurisdictional AO: Bombay HC
Income Tax
Income Tax
Penalty u/s 271B confirmed as sufficient cause not shown for non-furnishing of audit report: ITAT Chennai
Income Tax
Income Tax
Invocation of section 28(iv) unjustifiable when shares are held as investment: ITAT Delhi
Income Tax
Income Tax
Additional grounds raised in appeal needs adjudication by lower authority: ITAT Chennai
Income Tax
Income Tax
Reassessment order not communicated within time prescribed u/s 153(2) quashed: Manipur HC
Income Tax
Income Tax
Notice issued making addition u/s. 68 whereas order confirmed addition u/s 69A untenable: Calcutta HC
Income Tax
Income Tax
Order set aside for non-complying with modified reassessment proceedings: Telangana HC
Explore the latest Section 147 updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
